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V0815-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Zero-rate VAT on medicines requires product listing in Annex and recipient to be a public entity, hospital, or social entity

A company has enquired whether a 0% VAT rate applies to the supply of three ophthalmic medicines to public hospitals. The DGT clarifies that to apply this rate, both objective requirements (the product must be listed in the Annex with its description) and subjective requirements (the recipient must be a public law entity, clinic, hospital, or social entity) must be met.

In 6 key points

How it affects those involved

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Lifecycle

2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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